II. TINJAUAN PUSTAKA
2.2. Penelitian Terdahulu
15
(6) Ego/Arrogance (Arogansi)
Arogansi menurut Bawekes et.al (2018) adalah sikap yang menganggap tidak berlakunya eksistensi pengawasan internal ataupun kearifan pada perusahaan serta memiliki keyakinan hal-hal yang demikian tidak terikat terhadapnya yang menjadikan tindakan kecurangan yang dilakukan tidak dipercayai telah dilakukan Sagala & Siagian (2021). Ego juga terbukti menjadi benang merah yang tercatat baru-baru ini dalam beberapa fraud paling mengerikan terkait sejarah kriminal kerah putih (G. L. Vousinas, 2019).
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No. Judul Penelitian Tentang Penelitian Variabel Penelitian Hasil Penelitian
2.
Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan
Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun
2015-2019
Objek Penelitian:
Banks listed on the BEI 2015-2019
Peneliti:
Ima Mukaromah, Gideon Setyo Budiwitjaksono
(2021) Teknik Analisis:
Analisis Regresi Berganda Publikasi:
Jurnal Ilmiah Komputerisasi
Akuntansi
Variabel Dependen Y: Financial Statement Fraud Proksi F-Score
Variabel Independen X1: Stabilitas keuangan X2: Target keuangan X3: Tekanan eksternal X4: Kerja sama dengan proyek pemerintah
X5: Pergantian direksi X6: Ketidakefektifan pengawasan X7: Pergantian auditor X8: Rasio TATA X9: Auditor eksternal X10: Eksistensi perusahaan
Financial stability, financial targets, and
ineffectiveness of monitoring have an effect on fraudulent financial statements.
3.
Financial Statements Fraud dengan Pendekatan Vousinas
Fraud Hexagon Model: Tinjauan pada
Perusahaan Terbuka di Indonesia
Objek Penelitian:
Manufacturing companies that are
listed on the Indonesia Stock Exchange in 2016-
2018 Peneliti:
Shinta Permata Sari, Nanda Kurniawan
Nugroho (2020) Teknik Analisis:
Analisis Regresi Logistik Publikasi:
Islamic Economic, Finance and Banking
(ACI-IJIEFB)
Variabel Dependen Y: Financial Statement Fraud Proksi Beneish M-Score
Variabel Independen X1: Financial Stability (FSP) X2: Personal Financial Need (PFNP)
X3: External Pressure (EPP) X4: Financial Targets (FTP) X5: Capability (CAP) X6: Nature of Industry (NOI) X7: Effective Monitoring (EMO) X8: Rasionalization (RAZ) X9: Ego/Arrogance (ARRO) X10: Collusion (KOL)
Stimulus factor in terms of personal financial need, opportunity factor in terms of nature of the
industry, ego (arrogance) and collusion effect on financial statement
fraud.
4.
Determinan Fraudulent Financial
Statement melalui Perspektif Fraud Hexagon Theory pada
Perusahaan Pertambangan
Objek Penelitian:
Mining sector companies listed on the Indonesia Stock Exchange (IDX)
2017-2019 Peneliti:
Lailatul Imtikhani, Sukirman (2021) Teknik Analisis:
Analisis Regresi Berganda Publikasi:
Jurnal Akuntansi Bisnis
Variabel Dependen Y: Fraudulent Financial Statements
Proksi Discretionary Accruals (DA) sebagai manajemen laba
Variabel Independen X1: Financial stability X2: External pressure X3: Effective monitoring X4: Auditor Change X5: Director Change X6: CEO Duality X7: Political connection
Financial stability dan external pressure berpengaruh positif dan
signifikan terhadap fraudulent financial
statement.
5.
Pengaruh Fraud Hexagon Model Terhadap Fraudulent
Laporan Keuangan pada Perusahaan Sub
Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019
Objek Penelitian:
The food and beverage sub sector
manufacturing companies listed on the Indonesia Stock Exchange (IDX) in
2016-2019 Peneliti:
Samuel Gevanry Sagala, Valentine Siagian (2021) Teknik Analisis:
Analisis Regresi Berganda Publikasi:
Jurnal Akuntansi
Variabel Dependen
Y: Fraudulent laporan keuangan Proksi F-Score
Variabel Independen X1: Financial Target (ROA) X2: Financial Stability (ACHANGE) X3: Pergantian Direksi (DCHANGE)
X4: Ineffective Monitoring (BDOUT)
X5: Change in Auditor (ΔCPA) X6: Frequent Number of CEO’s Picture (CEOPIC)
X7: Proyek Pemerintah (PROPEM)
X8: Koneksi Politik (POLCON)
Elemen tekanan yang diproksikan financial target dan financial stability berpengaruh
signifikan terhadap fraudulent laporan
keuangan.
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No. Judul Penelitian Tentang Penelitian Variabel Penelitian Hasil Penelitian X9: State-owned Enterprises
(SOE)
6.
Fraudlent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon
Objek Penelitian:
State-Owned Enterprises (BUMN)
listed on the Indonesia Stok Exchange for the 2016-2019 period
Peneliti:
Kordianus Larum, Diana Zuhroh, dan Edi Subiyantoro
(2021) Teknik Analisis:
Analisis Regresi Berganda Publikasi:
AFRE Accounting and Financial
Review
VariabellDependen Y: Fraudlent Financial Reporting
Proksi Beneish M-Score
VariabellIndependen X1= Financial Stability X2= External Pressure X3= Ineffective Monitoring X4= Change In Auditor X5= Change In Director X6= Arogance
X7 = Collusion
Tekanan, Kemampuan dan Ego berpengaruh
terhadap potensi kecurangan pelaporan
keuangan.
7.
Analisis Kecurangan Laporan Keuangan
melalui Fraud Hexagon pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun
2014-2018
Objek Penelitian:
Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)
pada tahun 2014- 2018 Peneliti:
Larassanti Kusumosari (2020)
Teknik Analisis:
Analisis Regresi Data Panel Publikasi:
Skripsi
Variabel Dependen Y: Kecurangan laporan keuangan
Proksi Earnings Management
Variabel Independen X1: Target Keuangan (ROA) X2: Stabilitas Keuangan (ACHANGE)
X3: Tekanan Eksternal (LEV) X4: Pendidikan CEO (PENDCEO) X5: Koneksi Politik (POLCONN)
X6: State-owned Enterprises (SOE)
X7: Ineffective Monitoring (BDOUT)
X8: Kualitas Auditor Eksternal (KAP)
X9: Rasionalisasi (RAS) X10: CEO Duality (CEODUAL)
Target keuangan, stabilitas keuangan,
state-owned enterprises, ineffective
monitoring, koneksi politik, rasionalisasi dan CEO duality berpengaruh signifikan
terhadap kecurangan laporan keuangan.
8.
The Association Between Fraud Hexagon and Government’s Fraudulent Financial
Report
Objek Penelitian:
Government company from the consolidated audited
report of Ministry if SOE’s (State Owned Enterprises) along 5
years Peneliti:
Ryan Aviantara (2021) Teknik Analisis:
Analisis Regresi Logistik Publikasi:
Asia Pacific Fraud Journal
Variabel Dependen
Y: Fraudulent Financial Report Proksi F-Score
Variabel Independen X1: Stimulus-Financial Stability (AGROW)
X2: Capability-Director Change (BODC)
X3: Collusion-Audit Fee (AUDF)
X4: Collusion-E-Procurement (EPRO)
X5: Opportunity-Change in Audit Committee (CHGAC) X6: Opportunity-Whistleblowing System (WBS)
X7: Rationalization-Government Ownership
(GOVSHIP)
X8: Ego-CEO Education (CEOEDU)
X9: Ego-CEO Military (CEOMIL)
S.C.C.O.R.E model has ability to affect the
FFR.
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No. Judul Penelitian Tentang Penelitian Variabel Penelitian Hasil Penelitian
9. Fraud Hexagon in Islamic Companies
Objek Penelitian:
Companies listed in the JII IDX index
2014-2018 Peneliti:
Dianing Ratna Wijayani, Dwi Ratmono (2020) Teknik Analisis:
Analisis Regresi Logistik Publikasi:
Turkish Journal of Physiotherapy and Rehabilitation
Variabel Dependen Y: Fraudulent financial reporting
Variabel Independen X1: Financial Target (ROA) X2: Financial Stability (ACHANGE) X3: Liquidity (CR)
X4: External Pressure (LEV) X5: Institutional Ownership (OSHIP)
X6: Ineffective Monitoring (BDOUT)
X7: Quality of External Auditor X8: Nature of Industry (RECEIVABLE) X9: Change in Auditor X10: Total Accrual Ratio (TATA)
X11: Auditor's Opinion X12: Change in Directors X13: The proportion of the independent commissioners X14: Frequent Number of CEO's Picture
X15: CEO duality X16: Collusion
ROA has a negative effect, while AO, DCHANGE, IND, and
CEOPIC have a positive effect on fraudulent financial
statements.
10.
Mendeteksi Potensi Kecurangan Laporan
Keuangan dengan Analisis Fraud
Hexagon
Objek Penelitian:
Perusahaan konstruksi bangunan
yang terdaftar di Bursa Efek Indonesia
tahun 2017-2019 Peneliti:
Mia Lailatuddzikriyyah
(2021) Teknik Analisis:
Analisis Regresi Linier Berganda
Publikasi:
Skripsi
Variabel Dependen Y: Kecurangan Laporan Keuangan
Proksi Earnings Management
Variabel Independen X1: Rasio Leverage (LEV)- External Pressure
X2: Rasio Perubahan Total Asset (ACHANGE)-Financial Stability
X3: Pergantian Direksi (DCHANGE)-Capability X4: Ineffective Monitoring (BDOUT)-Opportunity X5: Kualitas Audit (BIG)- Opportunity
X6: Pergantian Auditor (CPA)- Rationalization
X7: Frequent Number of CEO’s Pictures (CEOPICT)-Ego X8: Koneksi Politik (POLITICAL)-Ego
X9: Kolusi (KOL)-Collusions
External pressure, financial stability, dan
kolusi berpengaruh positif dan signifikan
terhadap potensi kecurangan laporan
keuangan, variabel koneksi politik menunjukkan hasil berpengaruh negatif dan signifikan terhadap
kecurangan laporan keuangan.